Malaysia legislation
Section 51
Section 51
The principal Act is amended by inserting after section 61
the following section:
“Evidential provisions 61a. (1) For the purposes of any proceeding under this Act, any statement purporting to be signed by the Director General or any officer of excise authorized by the Director General which forms part of or is annexed to the information, demand or statement of claim, shall be prima facie evidence of any fact stated therein.
(2)
If a transcript of any particulars contained in a declaration or other document relating to the excise duty is certified under the hand of the Director General or any
Excise (Amendment)
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officer of excise authorized by the Director General to be a true copy of the particulars, the transcript shall be prima facie evidence as proof of those particulars.
(3)
No statement made or document produced by or on behalf of any person shall be inadmissible in evidence against that person in any proceedings against him to which this section applies by reason only that he was or may have been induced to make such statement or produce such document by any inducement or promise lawfully given or made by any person having any official duty under, or being employed in the administration of this Act.
(4)
Nothing in this Act shall affect the operation of Chapter IX of Part III of the Evidence Act 1950.
(5)
For the purposes of paragraph 74(1)(e) and sections 74b and 74c, where in any proceedings it is proved that any false statement or entry has been made in any declaration rendered under this Act by or on behalf of any person, or in any books of account or records of any person—
(a)
the person shall be presumed, until the contrary is proved, to have made the false statement or entry or to have caused the false statement or entry to be made or to have allowed it to be made with intent to evade the payment of excise duty or to obtain a refund or drawback of excise duty to which the person is not entitled, as the case may be; and
(b)
any other person who made any false statement or entry shall be presumed, until the contrary is proved, to have made the false statement or entry with intent to assist the person referred to in paragraph (a) to evade the payment of excise duty or to obtain a refund or drawback of excise duty to which the person referred to in paragraph (a) is not entitled.
(6)
Notwithstanding anything to the contrary in any written law, where any officer of excise has obtained any document or other evidence in exercise of his powers under this Act, the document or copy of the document or other evidence, as the case may be, shall be prima facie evidence in any proceedings under this Act.
(7)
Where any document which is to be used in any proceedings against any person for an offence under this Act is in a language other than the national language or English language, a translation of the document into the national language or English language shall be admissible in evidence where the translation is accompanied by a certificate of the person who translated the document setting out that it is an accurate, faithful and true translation and the translation had been done by the person at the instance of any officer of excise.
(8)
Subsection (7) shall apply to a document which is translated, regardless of whether the document was made in or outside Malaysia, or whether the translation was done in or outside Malaysia, or whether possession of the document was obtained by any officer of excise in or outside
Malaysia.”.
Amendment of section 62